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Notice Regarding Sales and Use Tax Informational Reports Related to Taxable Retail Sales and Taxable Storage, Use, or Consumption of Aviation Fuel

On December 23, 2015, 2015 PA 262 (PA 262) and 2015 PA 263 (PA 263) were signed into law. These Acts amended the General Sales Tax Act and Use Tax Act to establish a reporting requirement for certain taxpayers (persons) involved in taxable retail sales and/or uses of aviation fuel. These reporting requirements are set forth in the newly added sections 6c of the General Sales Tax and Use Tax Acts, MCL 205.56c and MCL 205.96c, respectively. PA 262 and PA 263 are effective March 22, 2016.

Under PA 262 and 263, the term “aviation fuel” means “fuel” as that term is defined in section 4 of the Aeronautics Code of the State of Michigan, 1945 PA 327, MCL 259.4.

Penalty for Failure or Refusal to File Informational Reports

A taxpayer (person) required to file an Informational Report that fails or refuses to file the report within the time and in the manner specified under the statute is liable for a penalty of $10.00 per day for each day for each separate failure or refusal up to, but not exceeding, a maximum penalty of $500.00 for each separate violation.